Treasury Regulations (26 C.F.R.)
26 CFR § 48.4081-8
Taxable fuel; measurement.
Official textecfr.govlast amended
# (a) In general.
Volumes of taxable fuel may be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit.
# (b) Effective date.
This section is applicable January 1, 1994.
[66 FR 27597, May 18, 2001]
Source: view the official text
In this part (40 sections)
- 48.4063-2 · Tax-free sales of parts or accessories sold for resale on…
- 48.4063-3 · Other tax-free sales.
- 48.4064-1 · Gas guzzler tax.
- 48.4071-1 · Imposition and rates of tax.
- 48.4071-2 · Determination of weight.
- 48.4071-3 · Imposition of tax on tires and tubes delivered to…
- 48.4071-4 · Original equipment tires on imported articles.
- 48.4072-1 · Definitions.
- 48.4073 · [Reserved]
- 48.4073-1 · Exemption of tires of certain sizes.
- 48.4073-2 · Exemption of tires with internal wire fastening.
- 48.4073-3 · Exemption of tread rubber used for recapping nonhighway…
- 48.4073-4 · Other tax-free sales.
- 48.4081-1 · Taxable fuel; definitions.
- 48.4081-2 · Taxable fuel; tax on removal at a terminal rack.
- 48.4081-3 · Taxable fuel; taxable events other than removal at the…
- 48.4081-4 · Gasoline; special rules for gasoline blendstocks.
- 48.4081-5 · Taxable fuel; notification certificate of taxable fuel…
- 48.4081-6 · Gasoline; gasohol.
- 48.4081-7 · Taxable fuel; conditions for refunds of taxable fuel tax…
- 48.4081-8 · Taxable fuel; measurement.
- 48.4082-1 · Diesel fuel and kerosene; exemption for dyed fuel.
- 48.4082-1T · Diesel fuel and kerosene; exemption for dyed fuel…
- 48.4082-2 · Diesel fuel and kerosene; notice required for dyed fuel.
- 48.4082-3 · Diesel fuel and kerosene; visual inspection devices.…
- 48.4082-4 · Diesel fuel and kerosene; back-up tax.
- 48.4082-5 · Diesel fuel and kerosene; Alaska.
- 48.4082-6 · Kerosene; exemption for aviation-grade kerosene.
- 48.4082-7 · Kerosene; exemption for feedstock purposes.
- 48.4083-1 · Taxable fuel; administrative authority.
- 48.4091-3 · [Reserved]
- 48.4101-1 · Taxable fuel; registration.
- 48.4101-2 · Information reporting.
- 48.4102-1 · Inspection of records by State or local tax officers.
- 48.4121-1 · Imposition and rate of tax on coal.
- 48.4161(a) · (a) [Reserved]
- 48.4161(a)-1 · (a)-1 Imposition and rate of tax; fishing equipment.
- 48.4161(a)-2 · (a)-2 Meaning of terms.
- 48.4161(a)-3 · (a)-3 Parts and accessories.
- 48.4161(a)-4 · (a)-4 Use considered sale.